Taxation Laws Amendment (Venture Capital) Act 2002 (136 of 2002)
Schedule 3 Capital gains tax treatment of carried interests
Fringe Benefits Tax Assessment Act 1986
1 Subsection 136(1) (after paragraph (m) of the definition of fringe benefit )
Insert:
(ma) a payment, within the meaning of subsection 104-255(7) of the Income Tax Assessment Act 1997, of a carried interest of a kind referred to in subsection 104-255(1) of that Act; or
(mb) a grant or acquisition of such a carried interest, or of an entitlement to such a payment; or
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